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For consultancy firms

Achieving the best results together

As a consultant, you know your clients well. You may well have been providing advice and filing tax returns for years. However, our expertise comes into play if a dispute arises with the Tax and Customs Administration or if the Public Prosecution Service opens an investigation. But we can also do a lot for consultants before any of that happens. The aim is then to achieve the best outcome for your clients and prevent problems wherever possible. Our experience of tax law and litigation as well as financial fraud is a useful complement to your substantive knowledge of a case.

Opinion on a case

We have extensive experience of tax litigation. We are happy to use our knowledge to explore the possibilities available in any proceedings. In tax litigation, the burden of proof regularly plays an important role that should not be underestimated. In an opinion on a case, we set out all the possibilities that can be drawn on if the case goes to court. We also discuss the risks. If we see limited or even no chances of success, we make that crystal clear. At the same time, you can always count on us to dig down deep to find a promising strategy.

We can articulate a litigation position at various stages of a case. This is possible during or after an audit, after the objection stage or even after a court ruling. Not having any prior involvement in the case and not knowing the client allows us to take a fresh look at the matter. This can be of benefit to your client.

Procedural and substantive tax law complement each other

When a dispute arises with the Tax and Customs Administration, procedural and substantive tax law complement each other. Experience with the applicable rules combined with substantive knowledge regarding a tax levy is crucial to achieving the best possible result. During an audit, it is important to know the extent of the disclosure requirements. Later on in the proceedings, for example, the rules of evidence play an important role. But knowledge of the principles of EU law, such as the defence principle or the extent of the right of access, also provides opportunities for a thorough rebuttal of the Tax and Customs Administration's position.

Our tax background also enables us to discuss the substantive dispute with you at the correct level. By joining forces, we can put forward a stronger litigation position (or prevent proceedings altogether) than if you go it alone.

Client audit

If a dispute arises after an audit, the consultancy firm in question is generally not allowed to conduct the tax proceedings. We also litigate in situations of this sort. We then of course consult with the client's tax consultant and/or accountant. Our assistance is always temporary. We do not give advice or file returns.

A fine or criminal proceedings

We can also assist if you or your firm unfortunately happens to receive a fine or is faced with criminal proceedings. In addition, we can provide substantive input if your client is audited or is the subject of a criminal or third-party investigation. Whether we do so behind the scenes or in full sight, mutual agreement is always a prerequisite in this regard.

The Anti-Money Laundering and Anti-Terrorist Financing Act and DAC6

Tax consultants are under an increasing number of obligations, such as those imposed by the Anti-Money Laundering and Anti-Terrorist Financing Act (Wet ter voorkoming van witwassen en financieren van terrorisme ("Wwft")) and DAC6 (involving data exchange obligations). Feel free to contact us with any questions you may have about their scope, such as client due diligence and reporting obligations. You can count on our assistance even if the Financial Supervision Office (Bureau Financieel Toezicht ("BFT")) is conducting an investigation or has imposed a fine. This also applies if a penalty has been imposed under DAC6.

Interesting talks

Hertoghs advocaten gives in-house talks or webinars upon request. We also take part in technical consultations with tax consultancy firms. Custom work and interaction are paramount during these events. We give practical tips & tricks based on our experience, such as how to deal with enquiry letters from the tax authorities. We can also identify signals pointing to fines and advise on possible defences against them. PE points are available for the courses we give so that you can registrate them with a professional association.

If you are interested in Hertoghs advocaten giving a talk on a topic involving our tax litigation or work in fraud, feel free to contact Angelique Perdaems  or Anke Feenstra. Alternatively, consult https://hertoghsadvocaten.nl/en/agenda-overzicht/?_sft_archief_evenementen=actueel .

How we can help

Our expertise

If you’ve reached an impasse in your talks with the tax authorities or you’re suspected of fraud − and definitely if the Public Prosecution Service is hot on your heels − what you need most of all is a safe haven, a place where you can tell your side of the story and where someone takes immediate action to protect your private and business interests. At Hertoghs, you can count on our unparalleled expertise and an intrinsic drive to defend your case.